Income Tax Act

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Sections238

• [s0]

  PART I INTERPRETATION

• 1Interpretation

  1 (1) In this Act, “agreeing province” means a province that has entered into an agreement with the Government of Canada under which the Government of Canada will collect taxes payable under the income tax statute of that province and will make payments to that province in respect of the taxes so collected; (“province participante”) “amount” means money, rights or things expressed in terms of the amount of money or the value in terms of money of the right or thing; (“montant”, “somme”) “assessment” includes a reassessment; (“cotisation”) “bankrupt” has the meaning assigned by the Bankruptcy and Insolvency Act (Canada); (“failli”) “business” includes a profession, calling, trade, manufacture or undertaking of any kind whatsoever and includes an adventure or concern in the nature of trade but does not include an office or employment; (“entreprise”) “collection agreement” means an agreement…

• 1.
• [s2]
• 1.1Application of Act

  1.1 (1) Except as provided in subsection (2), this Act applies only in respect of taxation years ending before January 1, 2009. 2007, c. 11, Sched. B, s. 4 (1). Application after 2008 (2) Sections 8.5, 8.6, 8.7, 8.8 and 8.9 continue to apply for taxation years ending after December 31, 2008 and such other provisions of this Act as may be necessary for the purposes of the administration and enforcement of those sections continue to apply for those purposes for taxation years ending after December 31, 2008. 2007, c. 11, Sched. B, s. 4 (1). Section Amendments with date in force (d/m/y) 2007, c. 11, Sched. B, s. 4 (1) - 4/06/2007

• [s3]

  PART II INCOME TAX

• [s4]

  Division A — Liability for Tax

• 2.
• 2Income tax on individuals

  2 An income tax shall be paid as hereinafter required for each taxation year by every individual, (a) who was resident in Ontario on the last day of the taxation year; or (b) who, not being resident in Ontario on the last day of the taxation year, had income earned in the taxation year in Ontario as defined in section 4. R.S.O. 1990, c. I.2, s. 2; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3 - 1/01/2004

• [s6]
• 2.1Tax on qualifying environmental trust

  2.1 (1) Every trust that is a qualifying environmental trust at the end of a taxation year is liable to a tax for the year. 2000, c. 42, s. 48; 2004, c. 16, s. 3. Same (2) The tax payable by a qualifying environmental trust for a taxation year is only the amount determined for the year under section 4.1. 2000, c. 42, s. 48; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 48 - 1/01/2000 2004, c. 16, s. 3 - 1/01/2004

• [s7]
• 2.2Ontario Health Premium

  2.2 (1) Every individual shall pay a tax, called the Ontario Health Premium, for a taxation year ending after December 31, 2003 if the individual is resident in Ontario on the last day of the taxation year. 2004, c. 29, s. 2. Dual residency (2) If, on the last day of a taxation year, an individual is resident both in Ontario and in another jurisdiction, the individual shall be deemed for the purposes of this section to reside on that day in only that jurisdiction that may reasonably be regarded as the individual’s principal place of residence. 2004, c. 29, s. 2. Exception, trust (3) Despite subsection (1), a trust is not required to pay the Ontario Health Premium. 2004, c. 29, s. 2. Amount (4) The amount of the Ontario Health Premium payable by an individual for a taxation year is as determined under section 3.1. 2004, c. 29, s. 2. Section Amendments with date in force (d/m/y) 2004, c. 2…

• 3.
• [s8]

  Division B — Computation of Tax

• 4.
• [s9]

  individual income tax

• 3Surtax

  3 (1) Every individual shall pay an additional tax to be determined as follows in respect of the individual: 1. For the 1992 taxation year, the additional income tax shall equal the aggregate of, i. 7 per cent of the amount, if any, by which the gross tax amount of the individual for the 1992 taxation year exceeds $5,500, and ii. 7 per cent of the amount, if any, by which the gross tax amount of the individual for the 1992 taxation year exceeds $10,000. 2. For 1993, the additional income tax shall equal the aggregate of, i. 17 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $5,500, and ii. 8 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $8,000. 3. For the 1994 and 1995 taxation years, the additional income tax for each taxation year shall equal the aggregate of, i…

• 3.1Calculation of the Ontario Health Premium

  3.1 (1) The following is the amount of the Ontario Health Premium payable by an individual for a taxation year: 1. If the individual’s taxable income for the year does not exceed $20,000, the individual’s Ontario Health Premium for the year is nil. 2. If the individual’s taxable income for the year exceeds $20,000 but does not exceed $36,000, the individual’s Ontario Health Premium for the year is the amount calculated using the formula, 0.06 × A in which, “A” is the lesser of $5,000 and the amount of the individual’s taxable income in excess of $20,000 for the year. 3. If the individual’s taxable income for the year exceeds $36,000 but does not exceed $48,000, the individual’s Ontario Health Premium for the year is the amount calculated using the formula, B + (0.06 × C) in which, “B” is $300, and “C” is the lesser of $2,500 and the amount of the individual’s taxable income in excess of …

• 4Definitions

  4 (1) In this section, “federal refundable capital gains tax on hand” means, in respect of a mutual fund trust, the trust’s refundable capital gains tax on hand determined under section 132 of the Federal Act as of the same date that the determination is made for the purposes of this section; (“impôt fédéral en main remboursable au titre des gains en capital”) “highest tax rate” means, for a taxation year, 11.16 per cent; (“taux d’imposition le plus élevé”) “income earned in the taxation year in Ontario” means the amount of income that would be determined to be earned in the year in Ontario for the purposes of determining the amount of income earned in the year in a province under section 120 of the Federal Act; (“revenu gagné en Ontario au cours de l’année d’imposition”) “income earned in the taxation year outside Ontario” means income for the year minus income earned in the taxation ye…

• 4.0.1Non-refundable credits

  4.0.1 (1) The amounts of the non-refundable credits for a taxation year, if any, that may be deducted by an individual under subsection 4 (3.1) are the amounts determined under this section after any adjustments required for the year by section 4.0.2. 2000, c. 42, s. 51; 2004, c. 16, s. 3. Credit, spouse, etc. (2) The amount of an individual’s spouse or common-law partner credit for a taxation year is the amount calculated using the formula, A × [$7,231 + $6,140 – (B – $614)] in which, “A” is the lowest tax rate for the year, and “B” is the greater of $614 and the income for the year of the individual’s spouse or common-law partner or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of that year by reason of a breakdown of their marriage or common-law partnership, the income of the spouse or common-law partner while married or …

• 4.0.2Annual adjustment

  4.0.2 (1) Subject to subsection (6), each amount expressed in dollars under the following provisions shall be adjusted in accordance with this section for each taxation year ending after December 31, 2000: 1. Subsections 3 (1), 4 (3), 4.0.1 (2) to (6), (8), (10), (11), (11.1), (18), (19), (20), (23), (23.1), (23.2) and 7 (2.4) and (2.5). 1.1 Clause (a) of the definition of “II” in subsection 4.0.1 (10.1). 2. Paragraphs 118.2 (2) (b.1), (l.5) and (l.7) of the Federal Act, as they apply in determining the amount of an individual’s medical expense credit deductible under paragraph 17 of subsection 4 (3.1). 2004, c. 31, Sched. 19, s. 2 (1, 2); 2006, c. 33, Sched. N, s. 3 (1); 2015, c. 38, Sched. 10, s. 2 (1). Calculation of adjusted amount (2) Each amount referred to in subsection (1) shall be adjusted to the amount determined using the formula, A + [A × (B/C – 1)] in which, “A” is the amoun…

• 4.1Qualifying environmental trust

  4.1 The amount of tax payable under section 2.1 by a qualifying environmental trust for a taxation year is equal to the product obtained by multiplying the amount of the trust’s income for the taxation year that is subject to tax under Part XII.4 of the Federal Act by the percentage that would be the specified basic rate of a corporation for the taxation year as defined in subsection 38 (2) of the Corporations Tax Act. 2004, c. 31, Sched. 19, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 10, s. 14 - 2/05/2000 2001, c. 23, s. 129 (1, 2) - 1/10/2001 2002, c. 22, s. 106 - 9/12/2002 2004, c. 16, s. 3 - 1/01/2004; 2004, c. 31, Sched. 19, s. 3 - 16/12/2004

• 4.2Determination of income

  4.2 Despite any other provision of this Act, if section 5.1 or 5.2 applies to an individual for a taxation year, the amount of tax payable by the individual under this Act for the year shall be determined on the basis that, (a) the individual’s income for the taxation year is the amount determined after the application of section 5.1 or 5.2, as the case may be; and (b) the individual’s tax payable under the Federal Act is the amount that would be determined under the Federal Act if the individual’s income for the year as determined under clause (a) were the individual’s income for the year for the purposes of the Federal Act. 1997, c. 43, Sched. B, s. 1 (1, 3); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. B, s. 1 (1) - 20/12/1996; 1997, c. 43, Sched. B, s. 1 (3) - 18/12/1997 2004, c. 16, s. 3 - 1/01/2004

• 4.3CPP, QPP adjustments

  4.3 (1) This section applies if an individual who is resident in Ontario on the last day of a taxation year properly excludes an amount from income for the taxation year under subsection 56 (8) of the Federal Act by reason that it relates to a prior taxation year. 2000, c. 10, s. 15; 2004, c. 16, s. 3. Same (2) There shall be added to the amount of tax payable by the individual for the taxation year the amount calculated using the formula, A – B in which, “A” is the amount of tax that would have been payable by the individual under section 4 for the prior taxation year if the excluded amount relating to the prior year had been included in computing the individual’s income for the prior year, and “B” is the amount of tax payable by the individual under section 4 for the prior year. 2000, c. 10, s. 15; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 10, s. 15 - 1/…

• 4.4Minimum tax

  4.4 (1) This section applies if the tax payable by an individual under Part I of the Federal Act for a taxation year is determined under section 127.5 of that Act. 2000, c. 10, s. 15; 2004, c. 16, s. 3. Same (2) There shall be added to the amount of tax payable by the individual for the taxation year the amount calculated using the formula, (M – T) × R × F in which, “F” is the individual’s Ontario allocation factor for the year as defined in section 4, “M” is the amount (if any) by which the individual’s minimum amount for the year as determined under section 127.51 of the Federal Act exceeds the amount of the individual’s special foreign tax credit for the year as determined under subsection 127.54 (2) of the Federal Act, “R” is the percentage calculated by dividing the lowest tax rate for the taxation year by the percentage in paragraph 117 (2) (a) of the Federal Act, and “T” is the am…

• [s19]
• 4.5Application of s. 40, ITAR

  4.5 (1) This section applies if an individual who resides in Ontario on the last day of a taxation year ending after December 31, 1999 receives in the taxation year a payment described in paragraph 40 (1) (a), (b) or (c) of the Income Tax Application Rules, 1971 (Canada) and is liable to pay an amount as tax for the taxation year under section 40 of the Income Tax Application Rules, 1971 (Canada) in respect of the payment. 2000, c. 42, s. 53; 2004, c. 16, s. 3. Additional tax amount (2) There must be added to the amount of tax otherwise payable by the individual for the taxation year the amount calculated using the formula, A × B/C in which, “A” is the total of all amounts each of which is a payment described in paragraph 40 (1) (a), (b) or (c) of the Income Tax Application Rules, 1971 (Canada) received by the individual in the taxation year, as determined for the purposes of section 40 …

• 4.6Lump-sum payments

  4.6 (1) This section applies to an individual for a particular taxation year ending after December 31, 1999 if the individual is resident in Ontario on the last day of the year and properly deducts an amount under subsection 110.2 (2) of the Federal Act in computing his or her taxable income for the year. 2000, c. 42, s. 53; 2004, c. 16, s. 3. Additional tax amount (2) There must be added to the amount of tax otherwise payable by the individual for the particular taxation year the total of all amounts each of which is the amount, if any, by which “A” exceeds “B” where, “A” is the amount of the individual’s notional tax payable for an eligible taxation year to which a specified portion of a qualifying amount received by the individual relates and in respect of which an amount is deducted under section 110.2 of the Federal Act in computing his or her taxable income for the particular taxat…

• 5.
• [s21]
• 4.7Calculation, prior years

  4.7 If an individual resides in Ontario on the last day of a taxation year and is liable to pay an amount for the taxation year under section 4.3, 4.5 or 4.6, the amount of the payment must be determined as if the individual were resident in Ontario on the last day of each prior taxation year that is relevant to the determination of the amount payable under section 4.3, 4.5 or 4.6. 2000, c. 42, s. 53; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 53 - 1/01/2000 2004, c. 16, s. 3 - 1/01/2004

• [s22]
• 4.8Tax on split income

  4.8 (1) This section applies if an individual who is resident in Ontario on the last day of a taxation year ending after December 31, 1999 is a specified individual in relation to the taxation year and the individual is liable to pay an amount as tax under subsection 120.4 (2) of the Federal Act for the taxation year. 2000, c. 42, s. 53; 2004, c. 16, s. 3. Additional tax (2) There must be added to the amount of tax payable by the individual for the taxation year the amount determined by multiplying the highest tax rate for the taxation year by the individual’s split income for the taxation year. 2000, c. 42, s. 53; 2004, c. 16, s. 3. Maximum tax amount (3) Despite any other provision of this Act, the tax payable for a taxation year by an individual who is a specified individual in relation to the taxation year must not be less than the amount by which “A” exceeds “B” where, “A” is the am…

• [s23]

  Division C — Special Cases

• 6.
• [s24]

  tax avoidance

• 7.
• 5Repealed

  5 Repealed: 1999, c. 9, s. 118. Section Amendments with date in force (d/m/y) 1999, c. 9, s. 118 - 14/12/1999 Anti-avoidance, related party transfers

• 5.1Definitions

  5.1 (1) In this section, “taxpayer” means an individual or a partnership whose members include one or more individuals; (“contribuable”) “transferee” means, in respect of a taxation year, (a) a corporation that has a permanent establishment in one or more provinces other than Ontario, or (b) a partnership, one or more of whose members is a corporation described in clause (a). (“bénéficiaire du transfert”) 1997, c. 43, Sched. B, s. 2 (1); 2004, c. 16, s. 3. Inter-provincial anti-avoidance (2) Despite any other provision of this Act except subsection (4), if a taxpayer disposes of property to a transferee, and clauses (3) (a) to (d) apply in respect of the disposition, the amount of the taxpayer’s deemed proceeds of disposition of the property is the total of, (a) the amount that is deemed to be the taxpayer’s proceeds of disposition of the property as determined under the Federal Act; and…

• 8.
• [s27]
• 5.2Anti-avoidance

  5.2 For the purposes of this Act, sections 245 and 246 of the Federal Act apply, with necessary modifications, to individuals. 1997, c. 43, Sched. B, s. 3 (1); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. B, s. 3 (1) - 18/12/1997 2004, c. 16, s. 3 - 1/01/2004

• [s28]

  exemptions

• 6Tax exemption

  6 An individual who is exempt from tax under Part I of the Federal Act in respect of a period of time, by virtue of subsection 149 (1) of the Federal Act, shall be exempt for the same period from tax payable under this Act, other than tax payable under section 2.1. 1996, c. 1, Sched. C, s. 6; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1996, c. 1, Sched. C, s. 6 - 23/02/1994 2004, c. 16, s. 3 - 1/01/2004

• 7Ontario tax reduction program

  7 (1) No tax is payable under this Act by an individual for a taxation year if the amount of tax that would otherwise be payable by the individual for the year does not exceed the individual’s personal amount as determined, (a) in the prescribed manner, if the taxation year commences before January 1, 2001; or (b) under this section, if the taxation year ends after December 31, 2000. 2001, c. 23, s. 130 (1); 2004, c. 16, s. 3. Tax reduction (2) If the tax otherwise payable by an individual under this Act for a taxation year exceeds the individual’s personal amount for the taxation year, the tax payable under this Act in respect of 1997 and subsequent taxation years may be reduced by the amount, if any, by which twice the individual’s personal amount for the taxation year exceeds the amount of tax otherwise payable by the individual under this Act for the taxation year. 1996, c. 18, s. 3;…

• 7.1Repealed

  7.1 Repealed: R.S.O. 1990, c. I.2, s. 7.1 (11). (See: 2000, c. 42, s. 54 (7)). Section Amendments with date in force (d/m/y) R.S.O. 1990, c. I.2, s. 7.1 (11) - 1/01/2002 2000, c. 42, s. 54 (7) - 1/01/2002 Ontario tax credits

• 8Definitions

  8 (1) In this section, “adjusted income” means, in respect of an individual for a taxation year, the individual’s adjusted income as determined for the purposes of subdivision a.1 of Division E of Part I of the Federal Act; (“revenu rajusté”) “housing unit” includes, (a) subject to clauses (b) and (c), any premises that an individual ordinarily occupies and inhabits as the individual’s residence in the taxation year, but does not include, (b) premises that are part of a chronic care facility or other similar institution that is prescribed, or that are part of any charitable institution, home for special care, home for the aged, public nursing home or private nursing home, or (c) premises, except any students’ residence that is designated by the Provincial Minister for the taxation year under subsection (8), during such time in a taxation year as, (i) such premises are exempt from the pay…

• 8.1Graduate transitions tax credit

  8.1 (1) The amount of an eligible employer’s graduate transitions tax credit for a taxation year is the sum of, (a) all amounts each of which is in respect of a qualifying employment that commenced not less than 12 months before the end of the taxation year or terminated before the end of the taxation year, equal to the lesser of the employer’s eligible amount for the taxation year in respect of the qualifying employment determined under subsection (2) and $4,000; and (b) the total of all amounts, each of which is an amount determined by multiplying the eligible percentage by the amount of a repayment, if any, made by the employer during the taxation year, of government assistance in respect of the qualifying employment of an employee, to the extent the repayment does not exceed the amount of the assistance in respect of the qualifying employment that, (i) has not been repaid in a prior …

• 8.2Co-operative education tax credit

  8.2 (1) The amount of an eligible employer’s co-operative education tax credit for a taxation year is the sum of, (a) all amounts each of which is in respect of a qualifying work placement that ends in the taxation year and is equal to the lesser of the employer’s eligible amount determined under subsection (2) and $1,000; and (b) the total of all amounts, each of which is an amount determined by multiplying the eligible percentage by the amount of a repayment, if any, made by the eligible employer during the taxation year, of government assistance in respect of the qualifying work placement of an employee, to the extent the repayment does not exceed the amount of the assistance in respect of the qualifying work placement that, (i) has not been repaid in a prior taxation year, and (ii) can reasonably be considered to have reduced the amount of a co-operative education tax credit that wou…

• 8.3Workplace child care tax credit

  8.3 (1) The amount of an eligible individual’s workplace child care tax credit for a taxation year is the amount equal to 5 per cent of the individual’s qualifying expenditures for the taxation year. 1998, c. 34, s. 72; 2004, c. 16, s. 3. Qualifying expenditures (2) Subject to subsection (4), the amount of an eligible individual’s qualifying expenditures for a taxation year is the total of, (a) all capital costs incurred by the individual after May 5, 1998 and before January 1, 2005, (i) in the construction or renovation of a licensed child care facility in Ontario that are included by the individual for that year for the purposes of the Federal Act in Class 1, 3, 6 or 13 of Schedule II to the regulations made under that Act, and (ii) on the acquisition of playground equipment for the child care facility that are included by the individual for that year for the purposes of the Federal Ac…

• 8.4Workplace accessibility tax credit

  8.4 (1) Subject to subsection (8), the amount of an eligible employer’s workplace accessibility tax credit for a taxation year under subsection 8 (15.3) is 15 per cent of the total of the amounts determined under the following paragraphs: 1. The amount, if any, incurred by the employer in the taxation year but after July 1, 1998 and before January 1, 2005 to provide during a job interview in Ontario the support services of a sign language interpreter, an intervenor, a note-taker, a reader or an attendant. 2. The total of all amounts, each of which is determined in respect of a qualifying employee and is equal to the lesser of, i. the total amount of qualifying expenditures, other than qualifying expenditures included in the amount determined under paragraph 1, that are incurred by the employer in the taxation year in respect of the qualifying employee, and ii. the amount by which $50,000…

• [s37]
• 8.4.1Educational technology tax credit

  8.4.1 (1) The amount of an eligible individual’s educational technology tax credit for a taxation year ending after May 2, 2000 and before January 1, 2005 under subsection 8 (15.4) is the amount determined under subsection (2) in respect of eligible equipment that is donated or sold or eligible learning technology that is donated, sold or licensed to an eligible educational institution by the eligible individual after May 2, 2000 and during the taxation year. 2000, c. 42, s. 56; 2004, c. 16, s. 3; 2004, c. 31, Sched. 19, s. 9. Amount of credit (2) The amount of an eligible individual’s educational technology tax credit for a taxation year is the total of all amounts each of which is calculated, in respect of eligible equipment that is donated or sold or eligible learning technology that is donated, sold or licensed to an eligible educational institution in the taxation year, using the fo…

• 8.4.2Equity in education tax credit

  8.4.2 (1) In this section, “eligible child” means, in respect of a qualifying taxpayer, an individual who satisfies the rules prescribed by the regulations; (“enfant admissible”) “eligible course of study” means an elementary or secondary school course of study, (a) that is provided by an eligible independent school to a pupil enrolled in the school, (b) that satisfies the rules prescribed by the regulations; (“programme d’études admissible”) “eligible fees” means the amount determined under the rules prescribed by the regulations; (“frais admissibles”) “eligible independent school” means a school that satisfies the rules prescribed by the regulations or a school that is designated by regulation as an eligible independent school; (“école indépendante admissible”) “qualifying taxpayer” means, in respect of a taxation year, a person, (a) who is an individual for the purposes of section 8, …

• 8.4.3Ontario focused flow-through share tax credit

  8.4.3 (1) The amount of an eligible individual’s Ontario focused flow-through share tax credit for a taxation year for the purposes of subsection 8 (15.6) is the sum of all amounts, each of which is an amount equal to five per cent of the amount of the individual’s eligible Ontario exploration expenditures for the year in respect of an Ontario focused flow-through share that was issued by a mining exploration company and acquired by the eligible individual pursuant to an agreement made after October 17, 2000. 2001, c. 23, s. 132; 2004, c. 16, s. 3. Eligible Ontario exploration expenditures (2) The amount of an individual’s eligible Ontario exploration expenditures for a year in respect of an Ontario focused flow-through share is the amount that would be the individual’s flow-through mining expenditure in respect of the share for the taxation year, as determined under the definition of th…

• [s40]
• 8.4.4Ontario school bus safety tax credit

  8.4.4 (1) The amount of an eligible individual’s Ontario school bus safety tax credit for a taxation year is the amount equal to 5 per cent of the individual’s qualifying expenditures under this section for the taxation year. 2002, c. 22, s. 110; 2004, c. 16, s. 3. Eligible individual (2) For the purposes of this section, an individual is an eligible individual in respect of a taxation year if he or she, (a) carries on business through a permanent establishment in Ontario in the taxation year; and (b) is not exempt from tax under section 6. 2002, c. 22, s. 110; 2004, c. 16, s. 3. Qualifying expenditures under this section (3) The amount of an eligible individual’s qualifying expenditures under this section for a taxation year is the total of all amounts each of which is the capital cost to the individual of an eligible school bus acquired by the individual in the taxation year. 2002, c. …

• [s41]
• 8.4.5Apprenticeship training tax credit

  8.4.5 (1) The amount of an eligible employer’s apprenticeship training tax credit for a taxation year is the total of all amounts each of which is calculated under subsection (3) in respect of the employer’s eligible expenditures under this section for the taxation year for each apprentice employed in a qualifying apprenticeship. 2004, c. 31, Sched. 19, s. 10. Eligible employer (2) For the purposes of this section, an individual is an eligible employer in respect of a taxation year if he or she, (a) carries on business through a permanent establishment in Ontario in the taxation year; and (b) is not exempt from tax under section 6. 2004, c. 31, Sched. 19, s. 10. Calculation of credit (3) The amount referred to in subsection (1) in respect of an eligible employer’s eligible expenditures for a taxation year for an apprentice employed in a qualifying apprenticeship is the total of “A” and “…

• [s42]
• 8.5Interpretation

  8.5 (1) In this section, “adjusted earned income” of an individual for a base taxation year is the total of the earned income for the base taxation year of the individual and of the person who is the individual’s cohabiting spouse or common-law partner for the purposes of subdivision a.1 of Division E of Part I of the Federal Act; (“revenu gagné modifié”) “adjusted income” means, in respect of an individual for a base taxation year, the amount that is his or her adjusted income for the year for the purposes of subdivision a.1 of Division E of the Federal Act; (“revenu modifié”) “base taxation year”, in relation to a month, has the meaning given to that expression by section 122.6 of the Federal Act; (“année de base”) “benefit year” means the period from July 1 of a year to June 30 of the following year; (“année du calcul des prestations”) “Canada Child Tax Benefit” means the Canada Child…

• [s43]
• 8.6Audit and inspection

  8.6 (1) Any person authorized by the Provincial Minister for any purpose related to the administration or enforcement of section 8.5 may at all reasonable times enter into any premises or place where any business, municipal government or child care is carried on, where any property is kept, where anything is done in connection with any business, municipal government or child care or where any books or records are kept or should be kept that contain information relevant in the administration of section 8.5 and, (a) audit or examine the books and records and any account, voucher, letter, telegram or other document that relates to or may relate to the information that is or should be in the books or records, or that relates to or may relate to any amount taken into consideration in determining an amount under section 8.5 or the eligibility of any individual to receive an amount under sectio…

• 9.
• [s44]
• 10.
• 8.6.1Repealed

  8.6.1 Repealed: R.S.O. 1990, c. I.2, s. 8.6.1 (17). (See: 2006, c. 18, s. 1). Section Amendments with date in force (d/m/y) R.S.O. 1990, c. I.2, s 8.6.1 (17) - 1/01/2008 2006, c. 18, s. 1 - 22/06/2006 Ontario child benefit

• [s45]
• 11.
• 8.6.2Definitions

  8.6.2 (1) In this section, “adjusted income” of an individual for a taxation year means the individual’s adjusted income as determined for the purposes of subdivision a.1 of Division E of Part I of the Federal Act; (“revenu modifié”) “base taxation year”, when used in relation to a month, has the meaning assigned by section 122.6 of the Federal Act; (“année de base”) “Canada child tax benefit” means the Canada child tax benefit under subdivision a.1 of Division E of Part I of the Federal Act; (“prestation fiscale canadienne pour enfants”) “cohabiting spouse or common-law partner” means, in respect of an individual at any time, the person who, at that time, is the individual’s cohabiting spouse or common-law partner for the purposes of subdivision a.1 of Division E of Part I of the Federal Act; (“conjoint ou conjoint de fait visé”) “eligible individual” means, in respect of a qualified de…

• [s46]

  Division C.1 — Tax Overpayments

• 12.
• [s47]
• 13.
• 8.7Ontario research employee stock option tax overpayment

  8.7 (1) An individual other than a trust shall be deemed to have made an overpayment on account of tax payable under this Act for a taxation year ending before January 1, 2010 in the amount of his or her Ontario research employee stock option tax overpayment, if any, for the year if the following conditions are satisfied: 1. The individual is deemed to receive a benefit under section 7 of the Federal Act in the taxation year in respect of an eligible stock option agreement or has realized a capital gain on the sale of shares acquired on the exercise of rights under an eligible stock option agreement. 2. The individual is resident in Ontario on December 31 of the calendar year in which the taxation year ends, or on the day in that calendar year the individual dies if he or she dies in that year. 3. The individual was resident in Ontario on December 31 of the calendar year in which the eli…

• [s48]
• 14.
• 8.8Set-off

  8.8 (1) If an individual who is entitled to a refund under section 8.7 is liable or is about to become liable to make a payment to the Crown in right of Ontario, the Provincial Minister may apply to that liability all or part of the refund and any interest payable in respect of the refund, instead of paying the refund and interest to the individual. 2001, c. 23, s. 135 (1); 2004, c. 16, s. 3. Interest (2) If an individual’s refund under section 8.7 for a taxation year is paid or applied to a liability of the individual, the Provincial Minister shall pay or apply interest on the refund at the rate prescribed by the regulations for the period, (a) that begins on the day that is the later of, (i) the day that is, (A) 45 days after the balance-due day of the taxpayer for the taxation year, if the taxation year commences before January 1, 2005, or (B) 30 days after the balance-due day of the …

• [s49]

  Division C.2 — Tax Incentive for Investing in Ontario Jobs and Opportunity Bonds

• 15.
• [s50]
• 16.
• 8.9Tax incentive, Ontario Jobs and Opportunity Bonds

  8.9 (1) In this section, “Authority” means the Ontario Strategic Infrastructure Financing Authority continued by subsection 2 (1) of the Ontario Strategic Infrastructure Financing Authority Act, 2002; (“Office”) “Ontario Jobs and Opportunity Bond” means a bond, debenture or other security, (a) that is issued by the Authority and is designated by it as an Ontario Jobs and Opportunity Bond, (b) that is issued by a subsidiary, trust, partnership or other entity established or acquired by the Authority and is designated by the Authority as an Ontario Jobs and Opportunity Bond, or (c) that is designated by the Provincial Minister as an Ontario Jobs and Opportunity Bond. (“obligation ontarienne de financement d’emplois et de projets”) 2002, c. 22, s. 112; 2004, c. 16, s. 3; 2004, c. 31, Sched. 19, s. 13. Tax incentive (2) An eligible individual who owns an Ontario Jobs and Opportunity Bond at …

• [s51]

  Division D — Returns, Assessments, Payment and Appeals

• 17.
• [s52]

  returns

• 18.
• [s53]
• 19.
• 9Returns

  9 (1) A return for each taxation year for which a tax is payable under this Act, or would be payable but for the application of section 127.3 of the Federal Act in the calculation of tax payable under the Federal Act, shall, without notice or demand therefor, be filed with the Provincial Minister in prescribed form and containing prescribed information, (a) in the case of a person who has died after the 31st day of October in the year and before the 1st day of May in the next year, by the person’s legal representatives within six months after the date of death; (b) in the case of an estate or trust, within ninety days from the end of the year; (c) in the case of any other person, on or before the 30th day of April in the next year, by that person or, if the person is unable for any reason to file the return, by the person’s guardian, curator, tutor, committee or other legal representativ…

• [s54]

  assessments

• 20.
• [s55]
• 10Assessments and withholdings

  10 (1) The following provisions of the Federal Act apply for the purposes of this Act and, in their application, any reference in them to section 150 or subsection 150 (1) of the Federal Act shall be read to include a reference to subsection 9 (1) of this Act: 1. Section 151. 2. Subsections 152 (1), (1.11), (1.12), (2), (3), (3.1), (4), (4.01), (4.1), (4.2), (4.3), (4.4), (5), (6), (7), (8) and (9). 3. Subsections 153 (1), (1.1), (1.2), (1.4) and (3) and 156.1 (4). 4. Subsections 227 (5), (5.1), (8.3) and (8.4). 1997, c. 10, s. 4 (3); 1999, c. 9, s. 123 (1-3); 2004, c. 16, s. 3; 2008, c. 19, Sched. I, s. 2. Application of s. 152 of the Federal Act (1.1) Subsection 152 (1) of the Federal Act applies to a refund under section 8.7 and a tax incentive under section 8.9. 2004, c. 31, Sched. 19, s. 14. Same (1.2) Despite subsection 152 (3.1) of the Federal Act, the normal reassessment period f…

• 21.
• [s56]

  reassessments

• 22.
• [s57]
• 11Reassessments

  11 Where a collection agreement is in effect and the tax payable by a taxpayer for a taxation year under Part I of the Federal Act is reassessed by the Minister, the Provincial Minister shall reassess or make additional assessments or assess tax, interest or penalties, as the circumstances require, although more than three years may have passed since the day of mailing of a notice of an original assessment of tax, interest or penalties payable under this Act by the taxpayer for the taxation year, or of a notification that no tax is payable under this Act by the taxpayer for the year. R.S.O. 1990, c. I.2, s. 11; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3 - 1/01/2004; 2004, c. 31, Sched. 19, s. 14 - 27/03/2003

• [s58]

  payment of tax

• 12Payment of tax if chief source of income is farming or fishing

  12 (1) Every individual whose chief source of income is farming or fishing shall pay to the Provincial Minister, (a) on or before the 31st day of December in each taxation year, two-thirds of, (i) the amount estimated by the individual under section 151 of the Federal Act, as it applies for the purposes of this Act, to be the tax payable by the individual under this Act for the taxation year, computed without reference to section 127.3 of the Federal Act, or (ii) the tax payable under this Act by the individual for the immediately preceding taxation year; and (b) on or before the 30th day of April in the next following year, the remainder of the tax as estimated under section 151 of the Federal Act as it applies for the purposes of this Act. R.S.O. 1990, c. I.2, s. 12 (1); 1993, c. 29, s. 2; 1996, c. 24, s. 14 (1); 2004, c. 16, s. 3. Idem, where collection agreement (2) Where a collectio…

• 23.
• 13Payment of tax by other individuals

  13 (1) Every individual, other than an individual to whom section 12 applies, shall pay to the Provincial Minister in each taxation year the aggregate of, (a) on account of tax payable under this Act for that year, (i) on or before the 15th day of March, June, September and December in the taxation year, an amount equal to one-quarter of, (A) the amount estimated by the individual under section 151 of the Federal Act, as it applies for the purposes of this Act, to be the tax payable by the individual under this Act for the taxation year, or (B) the individual’s instalment base under this Act for the immediately preceding taxation year, or (ii) on or before, (A) the 15th day of March and June in the taxation year, an amount equal to one-quarter of the individual’s instalment base for the second preceding taxation year, and (B) the 15th day of September and December in the year, an amount …

• 24.
• [s61]

  plus, (b) on or before the 30th day of April in the next following year, the remainder of the tax as estimated under section 151 of the Federal Act, as it applies for the purposes of this Act. 1993, c. 29, s. 9; 1996, c. 24, s. 15 (1); 2004, c. 16, s. 3. Instalment base (1.1) In this section, the instalment base of an individual for a taxation year means the amount determined in the prescribed manner to be his or her instalment base for the year. 1993, c. 29, s. 9; 2004, c. 16, s. 3. Mutual fund trusts (2) Despite subsection (1), the amount payable by a mutual fund trust, within the meaning of subsection 132 (6) of the Federal Act, to the Provincial Minister on or before any day referred to in clause (1) (a) in a taxation year shall be deemed to be the amount, if any, by which, (a) the amount so payable otherwise determined under that subsection, exceeds, (b) 25 per cent of the trust’s c…

• 25.
• [s62]
• 14Returns, payments and interest

  14 Subsections 70 (2) and 104 (2), paragraphs 104 (23) (d) and (e), subsection 150 (4), sections 158, 159 and 160, subsections 160.1 (1) and (4), sections 160.2 and 160.3, subsections 161 (1), (2), (2.1), (2.2), (4), (4.01), (5), (6), (6.1), (6.2), (7), (9) and (11) and sections 221.1 and 221.2 of the Federal Act apply for the purposes of this Act. 2000, c. 42, s. 60; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 60 - 1/01/2000 2004, c. 16, s. 3 - 1/01/2004

• 26.
• [s63]
• 15Daily interest

  15 Interest computed under subsection 8.8 (2) of this Act or under any of subsections 160.1 (1), 161 (1), (2) and (11), 164 (3), (3.1), (3.2) and (4) and 227 (8.3) and (9.2) of the Federal Act, as they apply for the purposes of this Act, shall be compounded daily and, if interest is computed on an amount under any of those provisions and is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the rate provided by that provision shall be compounded daily on unpaid interest from that day to the day it is paid. 2000, c. 42, s. 61; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 61 - 21/12/2000 2004, c. 16, s. 3 - 1/01/2004

• [s64]
• 16Refund of tax credits

  16 In applying subsection 160.1 (1) of the Federal Act for the purposes of this Act, “refund” includes a refund that arises by reason of a provision of this Act, other than section 8.5, that, (a) allows a taxpayer to deduct an amount from the tax payable under this Act, or (b) deems an amount to have been paid by a taxpayer as or on account of tax payable under this Act by the taxpayer. R.S.O. 1990, c. I.2, s. 16; 1998, c. 34, s. 76; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 34, s. 76 - 1/07/1998 2004, c. 16, s. 3 - 1/01/2004

• [s65]
• 17Amount on which instalment computed

  17 Where a collection agreement is in effect and a taxpayer is deemed under subsection 161 (4) or 161 (4.01) of the Federal Act to be liable to pay, in respect of tax payable under Part I of the Federal Act for a particular taxation year, a part or instalment computed by reference to an amount described in subsection 161 (4) or 161 (4.01) of the Federal Act, the taxpayer shall be deemed for the purposes of subsection 161 (2) of the Federal Act, as it applies for the purposes of this Act, to be liable to pay, in respect of tax payable under this Act for the particular year, a part or instalment computed by reference to the same paragraph of subsection 161 (4) or 161 (4.01) of the Federal Act, as it applies for the purposes of this Act. 1993, c. 29, s. 11; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1993, c. 29, s. 11 - 10/06/1993 2004, c. 16, s. 3 - 1/01/2004

• 27.
• [s66]

  penalties Penalties, returns

• 28.
• [s67]
• 18Penalty for failure to file a return

  18 (1) Every person who fails to file a return of income for an individual for a taxation year as and when required by subsection 9 (1) is liable to a penalty equal to the aggregate of, (a) an amount equal to 5 per cent of the individual’s tax for the year under this Act that was unpaid when the return was required to be filed; and (b) the product obtained when 1 per cent of the individual’s tax for the year under this Act that was unpaid when the return was required to be filed is multiplied by the number of complete months, not exceeding twelve, from the date on which the return was required to be filed to the date on which the return was filed. R.S.O. 1990, c. I.2, s. 18 (1); 2004, c. 16, s. 3. Penalty for repeated failure to file returns (2) Every person, (a) who fails to file a return of income for a taxation year as and when required by subsection 9 (1); (b) on whom a demand for a …

• 29.
• [s68]
• 19Penalty for repeated failure to report an amount

  19 (1) Every person who, (a) fails to report an amount required to be included in computing income in a return filed for a taxation year under subsection 150 (2), (3) or (4) of the Federal Act, as it applies for the purposes of this Act, or subsection 9 (1); and (b) has failed to report an amount required to be included in any return filed for any of the three preceding taxation years under subsection 150 (2), (3) or (4) of the Federal Act, as it applies for the purposes of this Act, or subsection 9 (1),

• [s69]

  is liable to a penalty equal to 10 per cent of the amount described in clause (a), unless the person is liable to a penalty under subsection (2) in respect of that amount. R.S.O. 1990, c. I.2, s. 19 (1); 2004, c. 16, s. 3. False statements or omissions (2) Every person who, knowingly or under circumstances amounting to gross negligence, makes, participates in, assents to or acquiesces in the making of a false statement or omission in a return, form, certificate, statement, application or answer, in this section referred to as a “return”, that is filed or made in respect of a taxation year for the purposes of this Act or a regulation or a provision of the Federal Act or of the Federal Regulations as that provision applies for the purposes of this Act, is liable to a penalty of the greater of $100 and 50 per cent of the amount, if any, by which “A” exceeds “B” where, “A” is the amount of t…

• 30.
• [s70]
• 20Late or deficient instalments

  20 Every person who fails to pay all or any part of an instalment of tax under this Act for a taxation year on or before the day on which the instalment is required to be paid by this Act, or by a provision of the Federal Act that applies for the purposes of this Act, is liable to a penalty equal to 50 per cent of the amount, if any, by which the interest payable by the person in respect of all instalments for the year under section 161 of the Federal Act, as it applies for the purposes of this Act, exceeds the greater of, (a) $1,000; and (b) 25 per cent of the interest that would have been payable by the person in respect of all instalments for the year under section 161 of the Federal Act, as it applies for the purposes of this Act, if no instalments had been made for that year. R.S.O. 1990, c. I.2, s. 20; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s.…

• 31.
• [s71]

  refund of overpayment

• 32.
• [s72]
• 21Refunds

  21 (1) Subsections 164 (1), (1.1), (1.2), (1.3), (1.5), (1.31), (2), (3), (3.1), (3.2), (4), (4.1), (5), (5.1), (6), (6.1) and (7) of the Federal Act apply for the purposes of this Act other than section 8.5. 1992, c. 25, s. 9; 1993, c. 29, s. 12; 1998, c. 34, s. 78 (1); 2004, c. 16, s. 3. Refund based on Federal refunds (2) Where a collection agreement is in effect and, by reason of a decision referred to in subsection 164 (4.1) of the Federal Act, a repayment of tax, interest or penalties under that Act for a taxation year is made to a taxpayer, or any security accepted under that Act for such tax, interest or penalties is surrendered to the taxpayer, subsection 164 (4.1) of the Federal Act, as it applies for the purposes of this Act, applies to any overpayment of tax, interest or penalties under this Act for the taxation year that arises by reason of the decision. R.S.O. 1990, c. I.2,…

• 33.
• [s73]

  objections to assessments

• 34.
• [s74]
• 22Objections to assessments

  22 Section 165 of the Federal Act applies for the purposes of this Act, but not in respect of objections to which section 22.1 applies. 1998, c. 34, s. 79; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 34, s. 79 - 1/07/1998 2004, c. 16, s. 3 - 1/01/2004 Rules for objections

• 35.
• 22.1Objection, deemed overpayment

  22.1 (1) An individual may object to a determination made under section 8.5 or 8.7 or subsection 10 (4) or the determination of a tax incentive under section 8.9 by serving on the Provincial Minister a notice of objection in a form approved by the Provincial Minister. 2004, c. 31, Sched. 19, s. 15 (1). Time (1.1) The notice of objection must be served not later than 90 days after the day on which the notice of entitlement in respect of the determination is sent. 2000, c. 42, s. 63 (1); 2004, c. 16, s. 3. Issues not subject to objection (2) An individual shall not raise by way of objection under subsection (1) any issue related to whether a person is a “cohabiting spouse or common-law partner”, “eligible individual” or “qualified dependant” within the meaning of section 8.5. 2001, c. 23, s. 136 (1); 2004, c. 16, s. 3. Issues on objection (3) In an objection under subsection (1), the indiv…

• 36.
• [s76]

  Division E — Appeals to the Superior Court of Justice

• 37.
• [s77]
• 23Right of appeal

  23 (1) A taxpayer who has served a notice of objection to an assessment under subsection 165 (1) of the Federal Act, as it applies for the purposes of this Act, may appeal to the Superior Court of Justice to have the assessment vacated or varied, (a) within ninety days from the date notice is mailed to the taxpayer in accordance with subsection 165 (3) of the Federal Act, as it applies for the purposes of this Act, that the Provincial Minister has confirmed the assessment or reassessed; or (b) after ninety days have elapsed after service of the notice of objection and the Provincial Minister has not notified the taxpayer that the assessment has been vacated or confirmed or that a reassessment of the tax will be issued. 1992, c. 25, s. 10 (1); 2001, c. 23, s. 137 (1); 2004, c. 16, s. 3. Basis for appeal (2) In the course of disposing of an appeal from an assessment under this Act, the Cou…

• 38.
• [s78]
• 24Reply

  24 (1) The Provincial Minister shall, within sixty days from the day the notice of appeal is received or within such further time as a judge of the court may either before or after the expiration of that time allow, serve on the appellant and file in the court a reply to the notice of appeal admitting or denying the facts alleged and containing a statement of such further allegations of fact and of such statutory provisions and reasons as the Provincial Minister intends to rely on. R.S.O. 1990, c. I.2, s. 24 (1); 2004, c. 16, s. 3. Striking out or amending notice of appeal (2) A judge of the court may, in his or her discretion, strike out a notice of appeal or any part thereof for failure to comply with subsection 23 (5) and may permit an amendment to be made to a notice of appeal or a new notice of appeal to be substituted for the one struck out. R.S.O. 1990, c. I.2, s. 24 (2); 2004, c.…

• [s79]
• 25Appeal deemed an action

  25 (1) Upon the filing of the material referred to in sections 23 and 24, the matter shall be deemed to be an action in the court. 1993, c. 29, s. 14; 2004, c. 16, s. 3. Pleading of other matters (2) Any fact or statutory provision not set out in the notice of appeal or reply may be pleaded or referred to in such manner and upon such terms as the court directs. R.S.O. 1990, c. I.2, s. 25 (2); 2004, c. 16, s. 3. Disposal of appeal (3) The court may dispose of the appeal by, (a) dismissing it; (b) allowing it; or (c) allowing it and, (i) vacating the assessment, (ii) varying the assessment, (iii) restoring the assessment, or (iv) referring the assessment back to the Provincial Minister for reconsideration and reassessment. R.S.O. 1990, c. I.2, s. 25 (3); 2004, c. 16, s. 3. Order for payment (4) The court may, in delivering judgment disposing of an appeal, order payment or repayment of tax,…

• 39.
• [s80]
• 26Procedure

  26 (1) Sections 166, 179 and 179.1 of the Federal Act apply for the purposes of this Act. 1996, c. 24, s. 18 (1); 2004, c. 16, s. 3. Time extensions (2) Sections 166.1, 166.2 and 167 of the Federal Act apply for the purposes of this Act. 1992, c. 25, s. 11; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 25, s. 11 - 10/12/1992; 1996, c. 24, s. 18 (1) - 11/06/1993 2004, c. 16, s. 3 - 1/01/2004

• 40.
• [s81]

  PART III ADMINISTRATION AND ENFORCEMENT

• 41.
• [s82]

  Administration

• [s83]
• 27Administration, garnishment, collection

  27 Sections 220, 224, 225.1 and 225.2 of the Federal Act apply for the purposes of this Act. R.S.O. 1990, c. I.2, s. 27; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3 - 1/01/2004

• 42.
• [s84]
• 28Remission of provincial portion of federal tax remitted

  28 (1) Where, pursuant to the Financial Administration Act (Canada), remission is granted of any tax, interest or penalty paid under the Federal Act by or for an individual, and where any tax, interest or penalty was paid by that individual under this Act in respect of the same circumstances that gave rise to the remission granted under the Financial Administration Act (Canada), the Provincial Minister may, if he or she considers that the circumstances are sufficiently similar and that a remission of any money paid under this Act should be granted either in the public interest or for the relief of hardship, grant remission of all or any part of any tax, interest or penalty paid under this Act in such circumstances, and may authorize the repayment to the person entitled thereto of any amount remitted by the Provincial Minister in accordance with this section. R.S.O. 1990, c. I.2, s. 28 (1…

• 43.
• [s85]
• 29Regulations

  29 (1) The Lieutenant Governor in Council may make regulations, (a) prescribing anything that, by this Act, is to be prescribed or is to be determined or regulated by regulation; (b) providing in any case of doubt the circumstances in which, and extent to which, the Federal Regulations apply; (c) generally to carry out the purposes of this Act; (d) authorizing or requiring any officer of the Ministry of Finance to exercise any power or perform any duty conferred or imposed upon the Provincial Minister by this Act; (e) prescribing the maximum tax credit or the method of determining the maximum tax credit permitted for a taxation year in respect of investments made by a taxpayer in corporations registered under Part III of the Community Small Business Investment Funds Act, 1992 for the purposes of subsection 8 (8.1.1); (f) defining any word or expression used in this Act or a regulation th…

• 44.
• [s86]
• 29.1Report about revenue from the Ontario Health Premium

  29.1 The Public Accounts for each fiscal year shall include information about the use of the revenue from the Ontario Health Premium. 2004, c. 29, s. 9. Section Amendments with date in force (d/m/y) 2004, c. 29, s. 9 - 1/01/2004

• 45.
• [s87]
• 29.2Review of Ontario Health Premium

  29.2 (1) A standing or select committee of the Assembly shall be appointed to review the Ontario Health Premium within four years after this section comes into force. 2004, c. 29, s. 9. Same (2) The committee shall begin its review on or after the date specified by the Assembly, which date shall be no earlier than June 30, 2008, and shall report the results of its review to the Assembly no later than December 31, 2008. 2004, c. 29, s. 9. Section Amendments with date in force (d/m/y) 2004, c. 29, s. 9 - 1/01/2004

• 46.
• [s88]

  Enforcement

• 47.
• [s89]
• 30Taxes, etc., are debts

  30 All taxes, interest, penalties, costs and other amounts payable under this Act are debts due to Her Majesty in right of Ontario and are recoverable as such in any court of competent jurisdiction or in any other manner provided by this Act. R.S.O. 1990, c. I.2, s. 30; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3 - 1/01/2004

• 31Certificate of amount payable

  31 (1) An amount payable under this Act by a person (in this section referred to as a “debtor”) that has not been paid, or any part of an amount payable under this Act by the debtor that has not been paid, may be certified by the Minister as an amount payable by the debtor. R.S.O. 1990, c. I.2, s. 31 (1); 2004, c. 16, s. 3. Registration of certificate in court (2) On production to the Superior Court of Justice, a certificate made under subsection (1) in respect of a debtor shall be registered in the court and when so registered has the same effect, and all steps may be taken thereon as if the certificate were a judgment obtained in the court against the debtor for a debt in the amount certified plus interest thereon to the day of payment as provided by law and, for the purposes of any such steps, the certificate shall be deemed to be a judgment of the court against the debtor for a debt …

• 48.
• [s91]
• 32Warrant for collection of indebtedness

  32 The Provincial Minister may issue a warrant, directed to the sheriff for any area in which any property of the taxpayer is located or situate, for the amount of the tax, interest and penalty or any of them owing by the taxpayer, together with interest thereon from the date of the issue of the warrant and the costs, expenses and bonding of the sheriff, and such warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice. R.S.O. 1990, c. I.2, s. 32; 2001, c. 23, s. 139; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 139 - 5/12/2001 2004, c. 16, s. 3 - 1/01/2004

• [s92]
• 33Acquisition of debtor’s property

  33 For the purpose of collecting debts owed by a person to Her Majesty in right of Ontario under this Act, the Provincial Minister may purchase or otherwise acquire any interest in the person’s property that the Provincial Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption and may dispose of any interest so acquired in such manner as the Provincial Minister considers reasonable. R.S.O. 1990, c. I.2, s. 33; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3 - 1/01/2004 Money seized in criminal proceeding

• 34Definition

  34 (1) In this section, “tax debtor” means a person who is liable to make a payment under this Act. 1996, c. 24, s. 20 (1); 2004, c. 16, s. 3. Requirement to turn over money (1.1) Where the Provincial Minister knows or suspects that a particular person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from a tax debtor and that is restorable to the tax debtor, the Provincial Minister may in writing require the particular person to turn over the money otherwise restorable to the tax debtor in whole or in part to the Provincial Minister on account of the tax debtor’s liability under this Act. 1996, c. 24, s. 20 (1); 2004, c. 16, s. 3. Receipt (2) The receipt of the Provincial Minister for money turned over as required by this section is a good and sufficient discharge of the requirement to restore the money to the ta…

• 49.
• [s94]
• 35Direction to seize chattels

  35 (1) Where a person has failed to pay an amount as required by this Act, the Minister, by registered mail addressed to the person’s last known address, may give thirty days notice to the person of the Minister’s intention to direct that the person’s goods and chattels be seized and sold, and, if the person fails to make the payment before the expiration of the thirty days, the Minister may issue a certificate of the failure and direct that the person’s goods and chattels that are located in the Province of Ontario be seized. R.S.O. 1990, c. I.2, s. 35 (1); 2004, c. 16, s. 3. Idem (2) Subsections 225 (2), (3), (4) and (5) of the Federal Act apply for the purposes of this Act. R.S.O. 1990, c. I.2, s. 35 (2); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3 - 1/01/2004

• [s95]
• 36Demand for payment

  36 (1) Where the Provincial Minister suspects that a taxpayer has left or is about to leave Ontario or Canada, the Provincial Minister may, before the day otherwise fixed for payment, by notice served personally or by registered letter addressed to the taxpayer’s latest known address, demand payment of all taxes, interest and penalties for which the taxpayer is liable or would be liable if the time for payment had arrived, and that amount shall be paid forthwith despite any other provision of this Act. 1996, c. 24, s. 21; 2004, c. 16, s. 3. Seizure of goods for failure to comply with demand (2) Where a taxpayer has failed to pay tax, interest or penalties demanded under this section as required, the Provincial Minister may direct that the goods and chattels of the taxpayer that are located in Ontario be seized, and thereupon subsections 225 (2), (3), (4) and (5) of the Federal Act apply.…

• 50.
• [s96]
• 37Money withheld

  37 (1) Subsections 227 (1), (2), (3), (4), (4.1), (4.2), (5), (5.1), (8), (8.2), (8.3), (8.4), (9), (9.1), (9.2), (9.4) and (9.5) of the Federal Act apply for the purposes of this Act. 1996, c. 24, s. 22 (2); 1997, c. 10, s. 6 (1); 1999, c. 9, s. 128; 2004, c. 16, s. 3. Assessment (2) The Minister may assess, (a) any person for any amount that has been deducted or withheld by that person under this Act or a regulation made under this Act, or under a provision of the Federal Act or of the Federal Regulations that applies for the purposes of this Act; and (b) any person for any amount payable by that person under subsection 224 (4) or (4.1) or 227 (5), (5.1), (8), (8.3), (8.4), (9), (9.2), (9.4) or (9.5) of the Federal Act as they apply for the purposes of this Act, or section 38 or 41 of this Act. R.S.O. 1990, c. I.2, s. 37 (2); 1993, c. 29, s. 15 (2, 3); 1997, c. 10, s. 6 (2); 2004, c. 1…

• [s97]
• 38Directors’ liability

  38 (1) Where a corporation has failed to deduct or withhold an amount as required by subsection 153 (1) of the Federal Act, as it applies for the purposes of this Act, or has failed to remit such amount, the directors of the corporation at the time the corporation was required to deduct or withhold the amount, or remit the amount, are jointly and severally liable, together with the corporation, to pay any amount that the corporation is liable to pay under this Act in respect of that amount, including any interest or penalties related thereto. R.S.O. 1990, c. I.2, s. 38 (1); 2004, c. 16, s. 3. Exception (2) A director shall not be liable under subsection (1) unless, (a) a certificate for the amount of the corporation’s liability referred to in subsection (1) has been registered in the Superior Court of Justice under subsection 31 (2) and execution for such amount has been returned unsatis…

• 51.
• [s98]

  General

• 52.
• [s99]
• 39Records to be kept

  39 (1) Every person carrying on business in Ontario and every person who is required, by or pursuant to this Act, to pay or collect taxes or other amounts shall keep records and books of account (including an annual inventory kept in prescribed manner) at the person’s place of business or residence in Ontario or at such other place as is designated by the Provincial Minister, in such form and containing such information as will enable the taxes payable under this Act or the taxes or other amounts that should have been deducted, withheld or collected to be determined. R.S.O. 1990, c. I.2, s. 39 (1); 2004, c. 16, s. 3. Books and records (2) Subsections 230 (2.1), (3), (4), (4.1), (4.2), (5), (6), (7) and (8) of the Federal Act apply for the purposes of this Act and, in the application thereof, any reference to subsection 230 (1) of the Federal Act shall be read as a reference to subsection…

• 53.
• [s100]